Shri Sunil Vishnu Naik vs The Assistant Commissioner Of
2025 Latest Caselaw 2228 Kant

Karnataka High Court

Shri Sunil Vishnu Naik vs The Assistant Commissioner Of on 4 August, 2025

                                                  -1-
                                                             NC: 2025:KHC-D:9701-DB
                                                            ITA No. 100012 of 2024
                                                        C/W ITA No. 100011 of 2024

                      HC-KAR



                         IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
                                DATED THIS THE 4TH DAY OF AUGUST 2025
                                               PRESENT
                             THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE
                                                  AND
                                THE HON'BLE MR. JUSTICE C.M. POONACHA
                                INCOME TAX APPEAL NO. 100012 OF 2024
                                                  C/W
                                INCOME TAX APPEAL NO. 100011 OF 2024


                      IN ITA NO. 100012/2024

                      BETWEEN:

                      SHRI RAJU BHALACHANDRA HONULE,
                      34, DHARMVEER SAMBHAJI NAGAR,
                      VADGAON, BELAGAVI-590006,
                      PAN: ABUPH9479H.
                                                                        ...APPELLANT
                      (BY SRI. SANGRAM S. KULKARNI, ADVOCATE)

                      AND:

Digitally signed by   THE ASSISTANT COMMISSIONER OF INCOME TAX,
YASHAVANT             CENTRAL CIRCLE-1, FEROJ KHIMJIBHAI COMPLEX,
NARAYANKAR
Location: HIGH
                      OPP. CIVIL HOSPITAL, DR. B.R. AMBEDKAR ROAD,
COURT OF              BELAGAVI-590001.
KARNATAKA
                                                                      ...RESPONDENT
                      (BY SRI. M. THIRUMALESH, ADVOCATE)

                            THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME-
                      TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL
                      QUESTIONS OF LAW AS STATED ABOVE; ALLOW THE APPEAL AND
                      SET-ASIDE THE IMPUGNED COMMON ORDER PRONOUNCED ON
                      23.01.2024 BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI
                      BENCH IN IT(SS)A NO.10 TO 16/PAN/2022 (ANNEXURE 'A') FOR AY
                      2006-07 TO 2012-13, TO THE EXTENT QUESTIONED HEREIN;
                      REMAND THE CASES TO THE FILE OF THE ASSESSING OFFICER FOR
                      FRESH ASSESSMENT AND ETC.
                             -2-
                                       NC: 2025:KHC-D:9701-DB
                                      ITA No. 100012 of 2024
                                  C/W ITA No. 100011 of 2024

HC-KAR




IN ITA NO. 100011/2024

BETWEEN:

SHRI SUNIL VISHNU NAIK,
#1, KALYAN NAGAR,
VADGAON, BELAGAVI-590005,
PAN: AEHPN3325G.
                                                  ...APPELLANT
(BY SRI. SANGRAM S. KULKARNI, ADVOCATE)

AND:

THE ASSISTANT COMMISSIONER OF INCOME-TAX,
CENTRAL CIRCLE-1, FEROJ KHIMJIBHAI COMPLEX,
OPP. CIVIL HOSPITAL, DR. B.R. AMBEDKAR ROAD,
BELAGAVI-590001.
                                                ...RESPONDENT
(BY SRI. M. THIRUMALESH, ADVOCATE)


      THIS ITA IS FILED UNDER SECTION 260A OF THE INCOME-
TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL
QUESTIONS OF LAW STATED ABOVE; ALLOW THE APPEAL AND SET-
ASIDE THE IMPUGNED COMMON ORDER PRONOUNCED ON
23.01.2024 BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI
BENCH IN IT(SS)A NO.03 TO 09/PAN/2022 (ANNEXURE 'C') FOR AY
2006-07 TO 2012-13, TO THE EXTENT QUESTIONED HEREIN;
REMAND THE CASES TO THE FILE OF THE ASSESSING OFFICER FOR
FRESH ASSESSMENT AND ETC.


     THESE APPEALS, COMING ON FOR ADMISSION, THIS DAY,
JUDGMENT WAS MADE THEREIN AS UNDER:


CORAM:   THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE
         AND
         THE HON'BLE MR. JUSTICE C.M. POONACHA
                               -3-
                                         NC: 2025:KHC-D:9701-DB
                                        ITA No. 100012 of 2024
                                    C/W ITA No. 100011 of 2024

 HC-KAR




                         ORAL JUDGMENT

(PER: THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE)

1. After some arguments, learned counsel Mr. Sangram S.

Kulkarni appearing for the appellant in both the appeals, seeks

to withdraw the present appeals with liberty to raise all the

grounds as available, before the competent authority.

2. Both the appeals are dismissed as withdrawn, with the

aforesaid liberty.

Sd/-

(VIBHU BAKHRU) CHIEF JUSTICE

Sd/-

(C.M. POONACHA) JUDGE

HMB CT-MCK